SCHEDULES

SCHEDULE 14 U.K.Stamp duty land tax: determination of penalties and related appeals

Liability of personal representatives U.K.

4 U.K.If a person liable to a penalty has died—

(a) any determination that could have been made in relation to that person may be made in relation to his personal representatives, and

(b) any penalty imposed on them is a debt due from and payable out of the person’s estate.